Enacted 2012 • Launched 2012 • Tax-Credit Scholarship
Louisiana taxpayers can receive tax rebates for donations they make to School Tuition Organizations
(STOs), nonprofits that provide private school scholarships. There is no cap on available rebates.
Latest Stats (2013-14)
- Students participating: 15
- Schools participating: 4
- Scholarship organizations: 1
- Average scholarship value: $3,867
For students in grades K-8, scholarships can be worth up to 80 percent of the state average “Minimum
Foundation Program” (MFP) funding per pupil for the previous year. For grades 9-12, scholarships can
be worth up to 90 percent of that same figure.
Students must come from families whose household income is less than 250 percent of the federal
poverty line ($58,875 for a family of four in 2013-14). Additionally, they either must be entering
kindergarten, have attended a public school during the previous school year, or have previously
received a scholarship.
No legal challenges have been filed against the program.
Rules & Regulations
• Income Limit: 250 percent x poverty
• Prior Year Public School Requirement: Yes
• Geographic Limit: Statewide
• Enrollment Cap: None
• Scholarship Cap: Conditional
• Testing Mandates: State achievement tests
• Rebate Value: 100 percent
• Total Rebate Cap: None
• Budget Cap: None
La. Rev. Stat. § 47:6301
Robbie Rhinesmith | firstname.lastname@example.org